Documents & Persons Liable for Stamping

Documents subject to Stamp Duty

The Stamp Duty Ordinance (Cap. 117) imposes duty on certain types of documents, which are mainly as follows:

  • Conveyance on sale (ie Assignment)
  • Agreement for sale of immovable property
  • Lease of immovable property (ie Tenancy Agreement)
  • Transfer of Hong Kong stock
Stamp Office Interpretation and Practice Notes

Persons Liable for Stamping

Persons liable for stamp duty varies according to the nature of documents as follows:

Nature of document

Persons liable

Conveyance on sale

All parties and all other persons executing

Agreement for sale and purchase

All parties and all other persons executing

Lease

All parties and all other persons executing

Transfer of Hong Kong stock

- Contract Note for the sale or purchase of   any Hong Kong stock 
- Transfer of any other kind

 

The agent or where no agent, the principal effecting the sale or purchase 
The transferor and the transferee

 

Please note that if a chargeable instrument is not duly stamped, any person who uses such instrument is also liable to the stamp duty and any penalty.

Last review date: March 2017